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ARTHUR and DENISE ARTHUR v Revenue & Customs (Income tax - underdeclaration of income derived from companies - liabilities established by reference to net cash received)

[2022] UKFTT 216

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

13th July, 2022

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Chohan Management Ltd v HMRC	[2021] UKFTT 196	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 May 2021	BAILII		2
Barreto v HMRC	[2017] UKFTT 101	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Jan 2017	BAILII		3
Clynes v HMRC	[2016] UKFTT 369	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Jun 2016	BAILII		33
Auxilium Project Management v HMRC	[2016] UKFTT 249	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Apr 2016	BAILII		73
Manifest Shipping Co Ltd v Uni-Polaris Shipping Co Ltd	[2001] UKHL 1; [2001] 1 All ER 743; [2001] 1 Lloyds Rep 389; [2001] Lloyds Rep IR 247; [2001] 2 WLR 170; [2001] 1 All ER (Comm) 193	House of Lords	United Kingdom	18 Jan 2001	BAILII		93
Johnson v Scott	(1978) 52 Tax Cas 383		United Kingdom	circa 1978			35
Jones v Gordon	(1877) 2 AC 616		United Kingdom	circa 1877	LexisNexis / Westlaw		64

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